https://www.taxtmi.com/caselaws?id=117379 Modvat credit could not be denied solely because an invoice showed a wrong consignee address when receipt and use of the goods were not disputed. The record showed that the only defect concerned the address, while the underlying transaction was otherwise genuine, so the invoice remained valid for credit purposes. Minor procedural irregularities in invoices or declarations were treated as insufficient to defeat credit, especially where the goods were received in the factory and a Board circular supported ignoring such lapses. On that basis, denial of Modvat credit was not justified and credit was restored. en-us Fri, 13 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 12:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117379 Modvat credit could not be denied solely because an invoice showed a wrong consignee address when receipt and use of the goods were not disputed. The record showed that the only defect concerned the address, while the underlying transaction was otherwise genuine, so the invoice remained valid for credit purposes. Minor procedural irregularities in invoices or declarations were treated as insufficient to defeat credit, especially where the goods were received in the factory and a Board circular supported ignoring such lapses. On that basis, denial of Modvat credit was not justified and credit was restored. Case-Laws Central Excise Fri, 13 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117379